K.D.B. Bouw: what changed
K.D.B. Bouw
Largest movements
- Tangible fixed assets +€14,987
up €14,987 (+33.1%), from €45,225 to €60,212
of which Furniture and vehicles: +€11,199
- Cash -€10,124
down €10,124 (-24.9%), from €40,601 to €30,477
mainly Investment in fixed assets (net) (-€31,121) and Receivables within one year (-€7,017)
- Receivables within one year +€7,017
up €7,017 (+260%), from €2,698 to €9,715
of which Trade receivables: +€7,459
- Other debts +€18,336
up €18,336 (+151%), from €12,123 to €30,459
- Tax, wage and social debts -€4,386
down €4,386 (-42.5%), from €10,322 to €5,935
of which Taxes: -€4,386
- Profit (loss) carried forward -€1,467
down €1,467 (-11.5%), from €12,705 to €11,238
- Depreciation +€8,041
up €8,041 (+99.4%), from €8,093 to €16,134
- Gross operating margin -€6,951
down €6,951 (-30.0%), from €23,141 to €16,190
- Taxes -€2,329
down €2,329 (-100%), from €2,329 to €0
- Financial charges +€1,605
up €1,605, from -€3 to €1,602
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,547 | €101,077 | +€12,530 | +14.2% |
| Fixed assets | 21/28 | €45,225 | €60,212 | +€14,987 | +33.1% |
| Tangible fixed assets | 22/27 | €45,225 | €60,212 | +€14,987 | +33.1% |
| Land and buildings | 22 | - | €3,447 | +€3,447 | |
| Plant, machinery and equipment | 23 | €5,724 | €6,065 | +€341 | +6.0% |
| Furniture and vehicles | 24 | €39,501 | €50,700 | +€11,199 | +28.4% |
| Current assets | 29/58 | €43,321 | €40,865 | -€2,456 | -5.7% |
| Amounts receivable within one year | 40/41 | €2,698 | €9,715 | +€7,017 | +260% |
| Trade receivables | 40 | €2,210 | €9,669 | +€7,459 | +337% |
| Other amounts receivable | 41 | €487 | €46 | -€441 | -90.6% |
| Cash at bank and in hand | 54/58 | €40,601 | €30,477 | -€10,124 | -24.9% |
| Deferred charges and accrued income | 490/1 | €23 | €674 | +€651 | +2,870% |
| Total equity and liabilities | 10/49 | €88,547 | €101,077 | +€12,530 | +14.2% |
| Equity | 10/15 | €15,705 | €14,238 | -€1,467 | -9.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,705 | €11,238 | -€1,467 | -11.5% |
| Amounts payable | 17/49 | €72,842 | €86,839 | +€13,997 | +19.2% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,842 | €36,839 | +€13,997 | +61.3% |
| Trade debts | 44 | €397 | €444 | +€47 | +11.9% |
| Suppliers | 440/4 | €397 | €444 | +€47 | +11.9% |
| Taxes, remuneration and social security | 45 | €10,322 | €5,935 | -€4,386 | -42.5% |
| Taxes | 450/3 | €8,322 | €3,935 | -€4,386 | -52.7% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €12,123 | €30,459 | +€18,336 | +151% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,093 | €16,134 | +€8,041 | +99.4% |
| Other operating charges | 640/8 | €341 | €320 | -€21 | -6.2% |
| Gross operating margin | 9900 | €23,141 | €16,190 | -€6,951 | -30.0% |
| Operating profit (loss) | 9901 | €14,707 | -€265 | -€14,972 | |
| Financial income | 75/76B | €324 | €400 | +€76 | +23.4% |
| Recurring financial income | 75 | €324 | €400 | +€76 | +23.4% |
| Financial charges | 65/66B | -€3 | €1,602 | +€1,605 | |
| Recurring financial charges | 65 | -€3 | €1,602 | +€1,605 | |
| Profit (loss) for the period before taxes | 9903 | €15,034 | -€1,467 | -€16,501 | |
| Income taxes | 67/77 | €2,329 | €0 | -€2,329 | -100% |
| Profit (loss) for the period | 9904 | €12,705 | -€1,467 | -€14,172 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,705 | -€1,467 | -€14,172 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.